Section 25: Expenses or Incentives on Exports

Companies (cost records and audit) Amendment Rules, 2017.Central Rules · 2013

(a) Proper records showing the expenses incurred on the export sales, if any, ofthe goods or services under reference shall be separately maintained so that the cost of export sales can be determined correctly. Separate cost statements shall be prepared for goods or services exported giving details of export expenses incurred or incentive earned.

(b) Proper records shall be maintained giving details of export commitments licensewise and the fulfilment of these commitments giving the reasons for noncompliance, if any. In case, duty free imports are made, the cost statements shall reflect this fact. lf the duty free imports have been made after actual production, the statement shall reflect this fact also.

Where this provision sits

Act	Companies (cost records and audit) Amendment Rules, 2017.
Section	25
Marginal note	Expenses or Incentives on Exports
Jurisdiction	Central
Status	In force as published by the source

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